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of <h1>Notification sets concessional customs duty and IGST rates for specified imports, with conditional exemptions tied to annex requirements</h1> Notification establishes concessional/customs duty and IGST rates for specified imported goods by chapter/item, listing standard ad valorem rates or specific duties and numerous conditional exemptions. It supersedes a prior notification and ties exemptions to conditions in an annex (e.g., end-use, importer certification, licensing, quotas, time limits, bonds and re-export obligations). The Table enumerates hundreds of tariff entries, sectoral lists and time-bound provisions (agriculture, pharmaceuticals, defence, aviation, energy, renewables, electronics, textiles, vehicles, medical devices, etc.). Exemptions operate subject to compliance procedures, documentation and penalties for diversion or non-use.
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